2020 (1) TMI 327

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No.286 OF 2019 (T-TAR) - -
Customs
THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE M. NAGAPRASANNA APPELLANTS: SRI LAKSHMINARYANA N HEGDE, ADVOCATE RESPONDENTS: SRI PRASHANTH S SHIVADASS, ADVOCATE, ASSISTANT SOLICITOR GENERAL - SERVED AND UNREPRESENTED JUDGMENT Aggrieved by the order dated 20.03.2018 passed in Writ Petition No.64539 of 2016 by the learned Single .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ss arguments on merit. 3. The only contention of the appellants is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly. 4. The case of respondent Nos.3 and 4 is that during the period from June 2009 till October 2009, the petitioner had supplied computer systems to Export Oriented Units on payment of Terminal Excise Duty. The suppl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was entitled for tax refund. Therefore, even though the tax that was paid at the time when the goods were exported it did not entitle the respondents to retain the same. Due to various reasons, tax was paid at the time of exporting the goods. In fact the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained. That is what the Learned S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X